Bolivia revises tax-audit response periods and transition rules

Audit category determines the initial response period

Article 9 distinguishes integral, partial and primary audits. At notification of the audit order, the authority requests information or documents held and owned by the taxpayer or responsible third party. The initial periods are 15, 10 and five days respectively. One extension, for no more than the same period, can be requested through Trámites en Línea and is granted automatically by the system. The request therefore needs to be identified by audit category rather than treated as a generic annual-return deadline.^[1]

Further demands are not further extension opportunities

Failure to provide the material leads to a formal-duty infringement record and a second response period: 10 days for an integral audit, five for a partial audit and three for a primary audit. A further failure produces another infringement record and final periods of five, three and one day respectively. Those later periods cannot be extended. The resolution provides for a presumptive assessment if the final demand is not met.^[1]

Existing orders need a separate transition check

The resolution entered into force on publication, which SIN’s official register records as 28 October 2026. Audit and external or internal verification orders notified before entry into force continue under RND10-0032-16, in the version effective when notified, until completion, including proceedings returned by an appeal body. Orders not yet notified at entry into force are cancelled. Earlier external CEDEIM refund verifications retain their validity. The actual notification record therefore matters when selecting the applicable procedure.^[1][2]

A targeted change, not wholesale abolition

The resolution expressly keeps refund verification under RND10-0032-16 and repeals specified provisions with exceptions. Tax teams should not treat it as abolishing every older procedure or as changing ordinary annual-return dates. For a group entity receiving an audit request, the immediate task is to identify the audit category, service date and transition position, then record the relevant response and extension route. The relative periods above are reproduced without calculating a customer-specific due date.^[1]